This paper will discuss the Knowledge Management (KM) process focusing on knowledge acquisition phase and Virtual Reality (VR) technology to utilize it as an alternative KM tools. VR systems offer the knowledge acquisition process through learning by doing or learning by observation. There is a controversy between "virtual" and "real" in the learning process, due knowledge is understood as the process of tracking the truth. From in depth literature study, VR systems are mostly used to support the acquisition of knowledge with learning activity and the knowledge will be rise up effectively. It is argued and proved by previous research regarding 3D virtual learning environment applications. This study found that KM tools using Artificial Intelligent mostly interconnected with VR application in collaborative learning approach.